Sustainability Report 2021/22

Sun Hung Kai Properties Limited • Sustainability Report 2021/22 66 Appendix V Appendix V — GRI Content Index GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission GRI 2: General Disclosure 2021 The Organization and its reporting practices 2-1 Organizational details Our Reporting Approach (1) ; Our Business (3-4) Our headquarters is located in Hong Kong and we operate in Hong Kong, Mainland and Singapore. 2-2 Entities included in the organization’s sustainability reporting Our Reporting Approach (1) Our principal subsidiaries are listed on pp. 232-237 of our Annual Report 2021/22 . 2-3 Reporting period, frequency and contact point Our Reporting Approach (1) 2-4 Restatements of information Appendix III - Performance Tables (58-63) 2-5 External assurance Our Reporting Approach (1) ; Appendix VI - Independent Assurance Opinion Statement (72-73) Activities and Workers 2-6 Activities, value chain and other business relationships Our Business (3-4) ; Value Created for Customers (28-37) ; Value Created for Supply Chain (38-44) There is no significant change in the value chain and business relationship. 2-7 Employees Principle 6 Our Reporting Approach (1) ; Appendix III - Performance Tables (58-63) As at 30 June 2022, SHKP and its principal subsidiaries and joint ventures employed more than 40,500 employees. We do not employ non- guranteed hours employees. The data disclosed for social performance in Appedix III covers our full-time employees only. Seasonal and part-time employment does not cause significant variations in the total workforce. Statement of use Sun Hung Kai Properties Limited has reported in accordance with the GRI Standards for the period 1 July 2021 to 30 June 2022 GRI 1 used GRI 1: Foundation 2021 Applicable GRI Sector Standard(s) GRI G4 Construction and Real Estate Sector (CRES) 1 GRI Standards Indicator Details UNGC’s Ten Principles Reference (Page number) Remarks/Omission 2-8 Workers who are not employees Principle 6 Our Reporting Approach (1) ; Appendix III - Performance Tables (58-63) Seasonal and part-time employment causes no significant variation in the total workforce. The information of workers who are not employees is not available for the reporting year. Governance 2-9 Governance structure and composition Principle 10 Our Approach to Sustainability (5-9) More details can be found on Directors’ Biographical Information (pp. 152-163) and Corporate Governance Report (pp. 112-129) of our Annual Report 2021/22 and our website - Directors and Board Committees . 2-10 Nomination and selection of the highest governance body Principle 10 Our Approach to Sustainability (5-9) More details can be found in the Corporate Governance Report (pp. 112-129) of our Annual Report 2021/22. 2-11 Chair of the highest governance body Our Approach to Sustainability (5-9) More details can be found in the Corporate Governance Report (pp. 112-129) of our Annual Report 2021/22. 2-12 Role of the highest governance body in overseeing the management of impacts Our Approach to Sustainability (5-9) ; Appendix II - Stakeholder Engagement Process and Materiality Analysis Methodology (57) The Board meets at least once annually to review sustainability-related issues. 2-13 Delegation of responsibility for managing impacts Our Approach to Sustainability (5-9) 2-14 Role of the highest governance body in sustainability reporting Our Approach to Sustainability (5-9) The Board, via the Executive Committee, is also responsible for the Group’s Sustainability Report approval and endorsement. 2-15 Conflicts of interest Principle 10 Our Approach to Sustainability (5-9) More details can be found in the Corporate Governance Report (pp. 112-129) of our Annual Report 2021/22. 1 This report refers to the old version of GRI G4 as there is no applicable sector standards of GRI 2021 for SHKP.